会计英语作业二
Accounting Exercises Two
Ⅰ. Match the terms in column A with the definitions in column B
A B
1. franchise a. tangible assets
2. depreciation method b. natural resources
3. plant assets c. intangible assets
4. book value d. cost less accumulated depreciation
5. mineral deposit e. the process of allocating
6. disposal f. to give an asset away
7. posting g. record of transactions
8.subsidiary ledger h. list of all the accounts
9. journal i. left side of an account
10. expenses j. copying data from the journal to the ledger
11. T-account k. using up assets in the course of a business
12. control ledger l. a format is often used in teaching
13. chart of accounts m. summarizing the details of individual ledger accounts
14. debit n providing supporting details related to general ledger
15. double-entry accounting o. a system of accounting for recording transactions, based on
recording increases and decreases in accounts so that debits
equal credits
16. net income p. the portion of a corporation’s earning, paid to its stockholders
17. dividend q. a reduction in the price of an item for sale
18. allowance r. excess of revenue over expenses for a given period
19. discount s. special terms of sale granted to specified customers
20. stock t. shares in the ownership of a corporation
Ⅱ. Decide whether the following statements are true or false. Write T for true and F for false
( ) 1. Accrued Expenses are the cost of things used for business but not yet paid for.
( ) 2. Unearned Service Revenue should be decreased when the service paid for in advance has been provided.
( ) 3. Account used to show what the business owes the bank is accounts payable.
( ) 4. Liabilities are what the business is due from its customers.
( ) 5. A company’s suppliers have no use for the company’s financial statements because they only sell to the company, and do not invest in it or lend to it.
( ) 6. A company’s financial statements are useful to potential lenders because they help judge whether the company will be able to repay a loan.
( ) 7. The Profit and Loss Account represents the accountant’s best effort at measuring he economic performance of a company.
( ) 8. If an investor does not own enough equity securities to exercise significant influence over the investee, then the securities are classified according to whether the investor intends to sell them quickly or not.
( ) 9. One reason for recording depreciation is to secure proper matching of costs and revenue.
( ) 10. the credit balance in an Accumulated Depreciation account represent the amount of a fund accumulating for the purpose of buying new assets.
( ) 11. Interest of 5% on￥700 for 90 days is computed as follows: 0.05×700×90／360.
( ) 12. A note dated December 14th and due February 14th has a duration of 60 days.
( ) 13. An expense always cause an increase in owner’s equity.
( ) 14. Expenses are sometimes described as “entity efforts”or “entity sacrifices”associated with the earning of revenue.
( ) 15 The general journal is also known as the book of original entry..
Ⅲ. Choose the best answer
1. Which of the following transactions will not increase current liabilities?
A. recording payment from a customer for a two-year subscription for future magazines.
B. at the end of the year, recording accrued interest due January 1st on a five-year not payable.
C. recording estimated income tax payable at the end of the year.
D. recording a utility bill payment for this accounting period.
2. Contingent liabilities:
A. do not become liabilities unless a future event occurs.
B. if remote, should be reported in the notes of the financial statements.
C. should never be reported on the financial statements.
D. and contingent gains should be recorded and disclosed on the financial statements.
3. A certain transaction affecting only two accounts causes a liability to decrease by a certain amount. Which one of the
following could not be another effect of the same transaction?
A. A paid-in capital account is increased by the same amount.
B. An expense account is increased by the same amount.
C. An asset account is decreased by the same amount.
D. A revenue account is increased by the same amount.
4. Which one of the following statements best describes the accounting effects of a dividend declaration?
A. Liabilities are increased and stockholders equity is decreased.
B. Assets and stockholders equity are both decreased.
C. Assets and liabilities are both decreased.
D. Liabilities and stockholders equity are both decreased.
5. A decrease in operating assets would appear in which section of the Cash Flow Statements?
A. operating
B. investing
C. financing
D. other
6. The primary purpose of The Cash Flow Statements is to provide information
A. about a company’s cash receipts and cash payments during an accounting period.
B. about a company’s investing and financing activities during an accounting period.
C. regarding a company’s financial position at the end of an accounting period
D. regarding the operating activities for a period of time.
7. The collection of a loan payment from a stockholder would appear in which section of The Cash Flow Statements?
A. operating
B. investing
C. financing
D. other
8.The liability to pay a dividend is
A. recorded on the books of a corporation on the date of declaration.
B. recorded on the books of a corporation on the record date.
C. recorded on the books of a corporation on the payment date.
D. never recorded on the books of a corporation, because the shareholders have no right to compel payment of a dividend.
9. Under the equity method, the receipt of a dividend from an investee is viewed as
A. revenue
B. an increase in the value of the investment
C. a reduction in the investment account
D. an unrealized gain on available-for-sale securities
10. In which of the following situations should the named company not record any depreciation expense on the asset described?
A. Commuter Airline is required by law to maintain its aircraft in “as good as new” condition
B. Metro Advertising owns an office building that has been increasing in value each year since it was purchased.
C. Computer Sales Co. has in inventory a new type of computer, designed “never to become obsolete.”
D. None of the above answer is correct—in each case, the named company should record depreciation on the asset described.
11. The book value of an asset classified as plant and equipment is obtained by:
A. deducting accumulated depreciation from the revenue the asset has produced.
B. deducting accumulated depreciation from the original cost of the asset.
C. deducting accumulated depreciation from the original cost of the asset less its salvage value.
D. deducting the original cost of the asset from its current market value.
12. The rate of interest actually earned by bondholders is called the ____.
A. coupon rate
B. effective yield
C. nominal rate
D. stated rate
13. After bonds have been issued, their market value can be expected to ____.
A. rise as any premium is amortized
B. fall if interest rates rise
C. fall as any discount is amortized
D. rise if interest rates rise
14. Austin Sound purchased inventory costing $8,000 from Pioneer on account. Where should Austin Sound record this transaction, and what account is credited?____.
A. Cash payments journal; credit cash
B. Purchases journal; credit Accounts Payable
C. Sales journal; credit Sales Revenue
D. General journal; credit Inventory
15. The purchases journal is used to record all ____.
A. purchases of inventory
B. purchases of assets
C. purchases on account
D. payments of purchases on account
16. Every transaction recorded in the cash receipts journal includes ____.
A. Debit to Cash
B. Debit Sales Revenue
C. Debit to Accounts Receivable
D. Credit to Cash
17. Which of the following is not a general ledger account? ____.
A. Sales Discounts
B. Accounts Receivable
C. Supplier Expense
D. Jackson Wholesale Company
18. Which financial statement reports assets, liabilities, and owners’ equity?
A. Income statement
B. Retained earnings statement
C. Balance
D. Statement of cash flows
19. Net income is $15,000, operating expenses are $20,000, and net sales total $75,000. What is gross profit?
A. $60,000
B. $40,000
C. $35,000
D. $15,000
20. The purpose of the cash flow statement is to ____.
A. predict future cash flows
B. evaluate management decisions
C. determine the ability to pay dividends and interest
D. All of the above
Ⅳ. Supply the missing information in the following statements
The statement of __1__ is statement which __2__ cash flows during an accounting period. It shows where __3__ came from and __4__ it was spent. It explains __5__ of the change in cash during my given time period. It reports past cash flows as __6__ to: __7__ future cash flows; __8__ the way management generates and uses cash; __9__ a company’s ability to pay interest and dividend and to pay debts when they fall __10__.
What is income? Almost all of us wish to __1__ about how __2__ measure income. We want to know how we are doing as __3__, as corporations, as hospitals, as universities, and so forth. Even __4__ institutions use a concept of income as a way of determining how much they can __5__ to spend accomplishing their objectives. Investors use ___6_ of income to measure their successes and __7__ and to compare the performance of their __8__ and potential holdings. Indeed, __9__ is the primary way of evaluating the __10__ of people, corporations, and other entities as a whole.
Ⅴ. Translate the following into English
1.直线法
2. 帐面价值
3. 留存收益
4. 根据公司偿付债务的时间长短，负债在资产负债表中可以分为流动负债和长期负债。
5. 职工的薪酬包括工资、奖金、津贴、补贴、社会保险等等。
6. 公司可以发行多种股票，通常有两种：一种是普通股，另一种是优先股。
7. 特殊日记帐的种类主要是根据企业日常的经济业务来决定的。
8. 赊销
9. 明细分类帐
10.资产是企业所拥有的经济资源。
11. 引起所有者权益发生变化的主要有四种经济活动：投资、提款、收益和费用。
12. 借贷是补充业主投资的一种好方法。
13.利润表用来报告一个企业在某个会计期间的盈利能力或经营成果。
14.企业的所有者权益主要有两大来源：所有者的现金投资或其他资产投资和企业经营所得收入。
15.各种不同的会计条目被用于描绘各种不同的收入。
Ⅵ. Translate the following passage into Chinese
1. A control account is an account in general ledger that shows the total balance of all the subsidiary accounts related to it. Subsidiary ledger is a group of related accounts showing details supporting the related general ledger control account balance. The sum of subsidiary accounts should agree with the balance in the related general ledger control account after posting.
2. There are three ways of financial statement analysis: trend analysis, common-size analysis and ratio analysis. Trend analysis, also called qualitative analysis, shows the changes in a company’s financial condition and operating results in percentages as well as in dollar amounts form one year to the next. Common-size analysis, also called quantitative analysis, is the study on the relationship of each item to the total figure in a single statement. Ratio analysis is the process of calculating and interpreting financial ratios.
Ⅶ. Case
A&B Inc bean operations on January 1st, 2010. During January, the business provided tracel services for customers. It is now January 31st, and investors wonder how well A&B Inc performed during its first month. They also want to know the business’s financial position at the end of January. They have collected the following data. They have requested your help in preparing the A&B Inc. income statement at the end of January,2010.
Accounts payable $100
Accounts receivable 2,000
Cash balance at beginning of January 0
Cash balance at end of January 3,300
Cash receipts: 0
Collection from customers
Issuance of stock to owners 6,500
Sale of land 5,000 Common stock 0
Dividends 2,200
Land 0
Office supplies 5,000
Payments of cash: 0 Acquisition of land 2,100
Dividends 1,800
To suppliers and employees 0 Rent expense 500
Retained earnings at beginning of January
Retained earnings at end of January 4,000
Salary expense 0
Service revenue 2,100
Utilities expense 3,100
1,100
3,700
1,200
8,500
400 Required: 1. Prepare the income statement of A&B Inc. at the end of January, 2010.
2. Answer the investor s’ underlying questions
自考英语二怎么学
自考英语二怎么学 自考英语二怎么学 1 英语(二)词汇记忆方法 英语二词汇要求达到3800词，词组750.有的同学问是不是就只要背下册书的词汇就行了，回答是不够的，肯定是不够的，因为词汇没有说只考下册，上册也要背。但是有人说我短期内怎么记住这些大量的词汇呢?大家词汇学习第一个应该是有一定的时间，因为有的同学说一个星期或者两个星期教给你方法能够记住几千，他这个方法有点儿像变魔术，不太现实，我觉得词汇是一个积累。因为从心理学角度来讲学词汇有两个方向，一个方向是要把词汇学习的时候印象深刻，一个词能够像串葡萄似的串出一串来，比如同义词、反义词、近义词，应该把有关联的词相互记忆。第二，词汇一定得重复，从心理学角度学词必须这样。 2 英语(二)学习重点 英语是一种语言，任何语言都是由词和句子构成的，所以光会了词，不会把这些词组成句子是不行的，因此怎么组成句子呢?得知道组成句子的规则，还有一些习惯用法，你必须要了解这种语言的文化，所以说学英语光学词是不行的，因此是除了学词以外还得学词的用法以及文化，习惯用法就是一种文化，死背根本记不住。为什么记不住?背的这个词应该是灵活的，怎么灵活呢?这个词首先要知道词性是什么，做个句子，学了一个词不会做句子造一个短语，还要大声的念，李阳疯狂英语为什么风靡全国，就是要把词大声地念出来，这样从耳朵里能够听进去的，对大脑的刺激比眼睛里看见的要强得多，所以学习词汇的一个技巧要大声念，要组一个词或者组一个短语，这样记忆比光看两遍、写几遍要好得多。
3 英语(二)考前冲刺方法 最好的方法应该是做冲刺的题目，所谓冲刺的题目就是要做一些题目跟考试的真题一样的，每一部分都是给自己做测试，做模拟题，比如要设定时间是2个半小时，考试是2个半小时，你就要用2个 半小时做模拟卷然后做考试题，因为考试的真题都有答案，最后对 一下答案看得多少分。 4 英语(二)考试如何安排考场时间 考试时间安排，总有最后的翻译题来不及做的这种情况，所以我跟大家讲主观性题目，我刚才说了有30%，一定要留出足够的时间，至少三分之一的时间来做。有一部分比较难的，就像完形填空，那 个只有10分，但是有大部分同学在那儿花的时间太多了，完形填空 一段文章是比较难的，把10个空填进去，如果耗费了很多时间不值得。因为完形填空一般的同学语法知识比较差的话，做不好这道题。但是像第一个题目词汇结构题，如果有一定的语法知识这道题应该 是可以拿到分的。再有阅读理解题，也是30分，有的同学最后来不 及把文章仔细看，就随便乱选了很容易选错，所以把三分之一的时 间一定要留给阅读理解，还有三分之一的时间留给主观性题目就是 翻译题。 注意事项 备考英语(二)最大的资本就是课本，考生最少要留一个月时间，把课文从头到尾复习一遍，力求吃透课本知识。 重复学习法当感到知识已经掌握得的差不多的时候，再重复学一次。这一次也许会获得更深的印象和更多的体会。 换位思考法在自学中，不要老是把你自己当成是“学生”，处于被动地位，而要不断的把自己摆放到“先生”的位置上，采取主动，产生不同的想法来。
会计专业英语答案.doc
会计专业英语答案 【篇一：15 春学期《会计专业英语》在线作业满分答 案】 a. an expense account b. a capital account c. a liability account d. an asset account ? 正确答案：d 2. the debt created by a business when it makes a purchase on account is referred to as an a. account payable b. account receivable c. asset d. expense payable ? 正确答案：a 3. when the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are a. convertible bonds b. unsecured bonds c. debenture bonds d. callable bonds ? 正确答案：d 4. which of the items below is not a business organization form? （） a. entrepreneurship b. proprietorship c. partnership d. corporation ? 正确答案：a 5. cash investments made by the owner to the business are reported on the statement of cash flows in the a. financing activities section
会计专业英语重点1
Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results. 许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。 Unit 2 Each proprietorship, partnership, and corporation is a separate entity. 每一独资企业、合伙企业和股份公司都是一个单独的主体。 In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred –not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements. 在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。 Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed. 在每一会计年度内，要依次完成被称为会计循环的会计程序。 Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal . 根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。 A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits. 根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。 A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side. 一个T 型账户有左方和右方，分别称做借方和贷方。 After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
西交18年秋季《英语4(新录)》在线作业(针对非会计专业)满分答案
西交《英语4（新录）》在线作业（针对非会计专业） The United Nations was supposed to ( ) the role of global peace-keeper. A.contend B.nurture C.carve D.undertake 正确答案:D Its a good idea. But who is going to _______ the plan? A.carry out B.get through C.take in D.set aside 正确答案:A — How was your trip to London, Jane? — ______________. 、 A.Oh, wonderful indeed. B.I went there alone. C.The guide showed me the way. D.By plane and by bus. 正确答案:A —Paul, ?—Oh, that’s my father! And beside him, my mother. A.what is the person over there B.who’s talking over there C.what are they doing D.which is that 正确答案:B —I was worried about chemistry, but Mr. Brown gave me an A! —_________. A.Don't worry about it B.Congratulations! That's a difficult course C.Mr. Brown is very good D.Good luck to you
自考英语二
III. 部分练习讲解 P128 Bridging the Gap Directions: Fill in the blanks with a word or a phrase that best completes the passage. You may choose a suitable one from the list given. 解题方法：把词分类 动词名词形容词副词介词连词 fear fear unavoidable wisely without so that reach success under as long as reach between Lots of people don't dare to make mistakes. They 1 fearthat they will be ridiculed or blamed by others. They fear that they will lose their money and belongings or be 2 undera lot of stress. But risks are 3 unavoidableand they do pave the way you must tread（踩，踏）upon towards 4 succcess. Have you ever heard of someone who achieves success 5 withoutmaking any mistakes before?
So it is only natural that making mistakes in your effort to 6 reachyour dreams is considered a must, and you shouldn't worry about that as you may get a lot of advantages out of your mistakes. By making mistakes at least you then can distinguish 7 betweenthe correct and the incorrect portions of what you did. Anthony D'Angelo said: "In order to succeed you must fail, 8 so thatyou know what to do the next time", and Robert Louis Stevenson even went to the extreme as to say: "Our business in life is not to succeed, but to continue to fail in good spirits（精神抖擞，情绪高昂）." You needn't worry about anything 9 as long asyou keep on going by 10 wiselylearning from your mistakes and trying even harder.
会计英语第三章作业
Matching Questions 140. Match the following terms the appropriate definition. 1. Depreciatio n expense The accounting system that recognizes revenues when earned and expenses when incurred. 2. Time period principle The accounting system where revenues are recognized when cash is received and expenses are recorded when cash is paid. 3. Profit margin Items paid for in advance of receiving their benefits. 4. Matching principle Net income divided by net sales. 5. Accrued revenues The expense created by allocating the cost of plant and equipment to the periods in which they are used. 6. Accrual basis accounting Allocates equal amounts of an asset's cost (less any salvage value) to depreciation expense during its useful life. 7. Cash basis accounting A principle that assumes that an organization's activities can be divided into specific time periods such as months, quarters, or years. 8. Prepaid expenses The principle that requires expenses to be reported in the same period as the revenues that were earned as a result of the expenses. 9. Straight-lin e depreciation Revenues earned in a period that are both unrecorded and not yet received in cash or other assets.
会计专业英语翻译
. 1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.
奥鹏南开20春学期(1709、1803、1809、1903、1909、2003)《会计专业英语》在线作业_2 随机.doc
1.The two most common specialized fields of accounting in practice are( ) A.forensic accounting and financial accounting B.managerial accounting and financial accounting C.managerial accounting and environmental accounting D.financial accounting and tax accounting systems 【参考答案】: B 2.Cash equivalents（） A.are illegal in some company B.will be converted to cash within two years C.will be converted to cash within 90 days D.will be converted to cash within 120 days 【参考答案】: C 3.Which statement below is not a reason for a corporation to buy back its own stock ( ) A.resale to employees B.bonus to employees C.for supporting the market price of the stock D.to increase the shares outstanding 【参考答案】: D 4.Which statement below is not a reason for a corporation to buy back its own stock. A.resale to employees B.bonus to employees C.for supporting the market price of the stock D.to increase the shares outstanding 【参考答案】: D
自学考试英语二真题卷及答案
自学考试英语二真题卷 及答案 文件管理序列号：[K8UY-K9IO69-O6M243-OL889-F88688]
2014年10月全国高等教育自学考试试题 英语（二）试题 （课程代码00015） 第一部分：阅读判断（第1～10题，每题1分，共10分） 下面的短文后列出了10个句子，请根据短文的内容对每个句子作出判断：如果该句提供的是正确信息，选择A；如果该句提供的是错误信息，选择B；如果该句的信息文中没有提及，选择C，并将所选答案的代码（指A、B或C）填在答题纸的相应位置上。 The Stranger Who Changed My Life It was a sunny morning in the spring of 1966. I was driving a taxi，looking for a customer. While passing New York Hospital， l found a man running down the hospital steps，waving at me. I stopped. The man reached the taxi and jumped in. “ The Airport，please，“ he said. As always，I wondered about my passenger. Was this man a talker? After a few moments，he started saying，“How do you like driving a taxi?” ‘s i t’ s OK，”I said. “I make a living and meet interesting people sometimes.” “ What do you do?” I asked. “I am a doctor at New York Hospital. ”
会计专业英语 作业第二版本(1)
Chapter 5课后习题 赵若寒 杨琬莹 邓凤兰 荆阳梅
第一部分选择题
1、In general terms,financial assets appear in the balance sheet at:a.Face value b.Current value c.Cost d.Estimated future sales value A
现值成本 估计未来销售价值 账面价值A B C D
2、which of following practices contributes to efficient cash management? C a.Never borrow money — maintain a cash balance sufficient to make all necessary payments b.Record all cash receipts and cash payments at the end of the month when reconciling the bank statements c.Prepare monthly forecasts of planned cash receipts,payments and anticipated cash balances up to a year in advance d.pay each bill as soon as the invoice arrives
提前准备好每月 预估计划的现金 收入、支付和预 期现金余额 发票一到， 就立即付款 协调银行对账单的 时候，在月末记录 所有的现金收入和 现金支付 永远不要借钱 ——保持足够的 现金余额来支付 所有必要的款项 A B C D
(完整版)会计专业英语重点词汇大全
?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益
?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金
自考本科英语二复习资料
自考“英语（二）”复习资料 第一单元 1.常考单词： goal，objective，accomplish，predict，accompany，implement，tendency，achievement，argue，budget，define，entity 2. 常考词组： in the way，in part，point of view，contribute to，to apply for，in hand，to turn down 3. 常考句子： 1）A decision is a choice made from among alternative courses of action that are available. 2）Often managers must make a best guess at what the future will be and try to leave as little as possible to chance. 3）If there is no choice，there is no decision to be made. 4）For managers every decision has constraints based on politics，procedures，laws，precedents and the like. 5）For example，managers sometimes treat problems in an either/or fashion. 6）Decision makers must have some way of determining which of several alternatives is best - that is，which contributes the most to the achievement of organizational goals. 7）In the larger scheme of things，however，increased funding for research to improve the products might be more beneficial to the organization. 8）Some of these objectives are more important than others，but the order and degree of importance often vary form person to person and from department to department. 第二单元 1.常考单词： escape，explode，collapse，shrink，gravity，measurement，basis，launch，convincing，companion，speculation，swallow，operate，to make use of，a great many，above all 2. 常考句子： 1）Astronomers and scientists think that a black hole is a region of space into which matter has fallen and from which nothing can escape. 2）The theory is that some stars explode when their density increases to a particular point. 3）Some people think that the Start of Bethlehem could have been a supernova. 4）If a man fell into a black hole，he would think that he reached the center of it very quickly. 5）It is only recently that astronomers have begun specific research into black holes. 6）On the other hand，scientists have suggested that every advanced technology could one day make use of the energy of black holes for mankind. 第三单元 1.常考单词： weaken deteriorate debate legal request criterion ensure oppose tradition consideration disabled burden vulnerable prohibition sensitive 2. 常考词组： to debate on to make request for be opposed to to take … into account 3. 常考句子： 1）Affected with a serious disease，van Wendal was no longer able to speak clearly and he knew there was no hope of recovery and that his condition was rapidly deteriorating. 2）Van Wendel's last three months of life before being given a final，lethal injection by his doctor were filmed and first shown on television last year in the Netherlands. 3）The programme has since been bought by 20 countries and each time it is shown，it starts a nationwide debate on the subject. 4）What those people who oppose euthanasia are telling me is that dying people haven't the right. 第四单元 1.常考单词： demestic statistics diplomat exploit campaign execute convict despite de serving shelf minimum status deport 2. 常考句子： 1）There are estimated to be more than 20，000 overseas domestic servants working in Britain. 2）Of these 20，000，just under 2，000 are being exploited and abused by their employers. 3）The sad condition of women working as domestics around the world received much media attention earlier this year in several highly publicized cases. 4）A Filipino maid was executed in Singapore after being convicted of murder，despite protests form various quarters that her guilt had not been adequately established. 5）She used to work for a very low wage at a tea factory in Sri Lanka. 6）Because she found it difficult to feed her four children，she accepted a job working as a domestic in London. 7）So if they do complain，they risk being deported. 第五单元 1.常考单词： Musician，rhythmic，distinct， consciousness，originate，readily， instrument，electronic，thereby， passive，participant 2. 常考词组： to take place to take over to take on in a sense at a stretch to serve as in advance for the sake of 3. 常考句子： 1）The new music was built out of materials already in existence. 2）Folk music，old and modern， was popular among college students. 3）They freely took over elements form jazz，from American country music. 4）With records at home， listeners imitated these lighting effects as best they could. 第六单元 1.常考单词： efficiency increasingly inst all personnel expose reduc tion completion specific s witch critical intensity s cale defective 2. 常考词组： in that in question plenty of 3. 常考句子： 1）Most of today's robots are employed in the automotive industry，where they are programmed to take over such jobs as welding and spray painting automobile and truck bodies. 2）Robots，already taking over human tasks in the automotive field are beginning to be seen，although
南开19秋学期(1709、1803、1809、1903、1909)《会计专业英语》在线作业答案2
【南开】19秋学期（1709、1803、1809、1903、1909）《会计专业英语》在线作业答案2 试卷总分:100 得分:100 一、单选题 (共 20 道试题,共 40 分) 1.Characteristics of a corporation include （） [A.]shareholders who have limited liability [B.]shareholders who are mutual agents [C.]its inability to own property [D.]direct management by the shareholders (owners) [仔细阅读上述试题，并完成作答] 参考选择:A 2.Sinking Fund Cash would be classified on the balance sheet as （） [A.]an investment [B.]an intangible asset [C.]a fixed asset [D.]a current asset [仔细阅读上述试题，并完成作答] 参考选择:A 3.One of the main disadvantages of the corporate form is the( ) [A.]professional management [B.]double taxation of dividends [C.]corporation must issue stock [D.]charter [仔细阅读上述试题，并完成作答] 参考选择:B 4.If the maker of a promissory note fails to pay the note on the due date, the note is said to be( ) [A.]displaced [B.]dishonored [C.]dishonored [D.]disallowed [仔细阅读上述试题，并完成作答] 参考选择:B 5.The interest rate specified in the bond indenture is called the ( ) [A.]market rate [B.]effective rate [C.]discount rate [D.]contract rate [仔细阅读上述试题，并完成作答] 参考选择:D